European UnionFrance Flashback on ECJ cases C-88/09 (Graphic Procédé) – Reprographics activities can either be classified as supply of goods or services 22 January 2021
France Finance Law 2021: Generalisation of electronic billing in B2B and obligation of VAT e-reporting from 2023 06 January 2021
France Finance law 2021 has been published: Composite supplies, 0% VAT rate on vaccines, postponement E-Commerce Directive, VAT grouping, E-Invoicing 01 January 2021
European UnionFrance ECJ C-570/20 (Direction départementale des finances publiques de la Haute-Savoie) – Question – Duplication of proceedings and penalties of a criminal nature satisfied by national rules 29 December 2020
France French Parliament approved new rules for complex transactions, delay of distance sales rules, and 2023 VAT group regime 24 December 2020
France Finance law for 2021: VAT neasures – VAT grouping, Composite supplies, E-Commerce, E-Invoicing 23 December 2020
European UnionFrance Flashback on ECJ cases C-479/13 (Commission vs. FR) – Reduced rate of VAT of 5.5 percent on electronic books, in contrast with paper books, is not compatible with the EU law 20 December 2020
France Revised approach to determining permanent establishment; income tax and VAT consequences 19 December 2020
France French Tax Authorities publish guidelines for reporting of cross-border arrangements under DAC6 and MDR 19 December 2020
France Council of State considers that human resources “which can take the decision to conclude contracts” create a Fixed Establishment 15 December 2020
France VAT on short term charters is calculated depending on time spent within/outside EU waters (as of Nov 1, 2020) 14 December 2020
France All you need to know about the online services from the French tax authorities on VAT declaration and payment 14 December 2020
France Reform 2023/2025 or the generalisation of e-invoicing in France: the outlines of the DGFIP report 05 December 2020